How to apply for tax exemptions related to the Indian Act

If you're eligible under the Indian Act, you can claim an HST exemption for goods and services supplied on a reserve.

Eligible residents in Ontario or on the Canadian side of the Akwesasne reserve, can also claim an exemption for qualifying goods and services acquired off a reserve. The off-reserve exemption only applies to the 8% Ontario component of the HST. Goods like mobile phones and HD PVRs, for example, as well as telecommunications services qualify for the exemption.

When claiming a tax exemption, you need to provide a copy of your Certificate of Indian Status Card issued by Indian and Northern Affairs Canada.